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Export of services?

234 views 5 replies

Datta Ravi Teja

Mr.

108 Points Posted on 14 May 2019

Hi All,

I have a query regarding the Export of services.

Recently I have come across a case where the client received an offer to go abroad for a few weeks to conduct management training classes there. The remuneration will be paid in foreign currency. Does this count as an Export of Service? Is GST applicable on such services?

Replies (5)

Pankaj Rawat

GST Practitioner

55067 Points Posted on 14 May 2019

As per Section 13(5)
POS shall be where the Training classes conducted , which is outside india , henve it qualify to export services

Note : File LUT , no need charge IGST

pritesh

CA Final student

7106 Points Posted on 14 May 2019

Yes place of supply is out side India

CA Shikha Sharma

Ceo

3869 Points Posted on 16 May 2019

place of supply is not India

Datta Ravi Teja

Mr.

108 Points Posted on 17 May 2019

Can you please elaborate?

As per my understanding a LUT is like a bank guarantee by the buyer's bank to the seller's bank for timely payment of the money in case of late/failure on the buyer's part to pay. How is this applicable here? Who should create LUT and file it?

Pankaj Rawat

GST Practitioner

55067 Points Posted on 19 May 2019

Dear Datta Ravi

LUT is file by the exporter , means letter of Under Taking , As per Rule 96A , the prescribe form to file LUT is RFD 11, Can be file by exporter online on portal , & need not have to Charge IGST on export , means Export without payment of Tax